CLA-2-62:OT:RR:NC:N3:358
Mr. Gerald Wyckoff
Charles A. Redden, Inc.
1609 Vauxhall Road
2nd Floor
Union, NJ 07083
RE: The tariff classification of a boy’s shirt from Bangladesh.
Dear Mr. Wyckoff:
In your letter dated April 15, 2014, on behalf of your client, Lollytogs Ltd. DBA LT Apparel, you requested a tariff classification ruling. The sample will be returned to you.
The submitted sample, Style HTITB44102, is a boy’s long sleeve shirt with a one-snap closure at each cuff, a full front opening with a left over right five-snap closure, chest patch pockets with flap one-snap closures, a pointed collar and a curved hemmed bottom. The item is constructed of woven yarn dyed cotton flannel fabric and has a polyfill interior and a polyester woven lining. While the garment is described as a shirt-jacket it lacks sufficient styling characteristics to be a jacket. The item will be imported in babies’ sizes 12-4 months and toddler sizes 2T-4T.
The applicable subheading for Style HTITB44102 (boy’s sizes) will be 6205.20.2061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys’ shirts: of cotton: other, other: other: other: with two or more colors in the warp and/or filling: Other: boys’: other. The rate of duty will be 19.7 percent ad valorem.
The applicable subheading for Style HTITB44102 (babies sizes), will be 6209.20.2000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for Babies’ garments and clothing accessories: Of cotton: Blouses and shirts, except those imported a parts of sets. The rate of duty will be 14.9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kimberly Wachtel at Kimberly A. [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division